Regulation 9(2)(a)

ScheduleContent of return

Prescribed information

1.—(1) A return must include—

(a)the scheme information in paragraph 2,

(b)the declarations in paragraph 3, and

(c)in relation to each individual, the information specified in sub-paragraph (2).

(2) The information is—

(a)the individual information in paragraph 4,

(b)the historic payment information in paragraph 5 in respect of each historic payment made under the Chapter 1 scheme,

(c)the top-up payment information in paragraph 6 in respect of any top-up payment made under the Chapter 1 scheme in the relevant period to which the return relates,

(d)the excess amount information in paragraph 7 in respect of each excess amount that the scheme administrator seeks to recover, and

(e)unless the return only reclaims excess amounts in respect of the individual—

(i)the individual calculation in paragraph 8, and

(ii)the scheme administrator calculation in paragraph 9.

2.  The scheme information is—

(a)the pension scheme name and tax reference number,

(b)the scheme administrator name and identity reference provided by HMRC, and

(c)if the return reclaims an excess amount or includes an amount returned in accordance with paragraph 7(1)(d)(ii) that is greater than zero, the account details to which any payment to the scheme administrator is to be made.

3.  The declarations are—

(a)a declaration as to the accuracy of the information contained in the return,

(b)a declaration that the scheme administrator understands the consequences of providing false information,

(c)where the return seeks to recover an excess amount, a declaration that the scheme administrator has not attempted to recover it in any other way, and

(d)where the return seeks to recover an excess individual amount that relates to an individual, but does not include a top-up payment in relation to the same individual, a declaration that either—

(i)the scheme administrator has not made a top-up payment in relation to the same individual and does not expect to do so, or

(ii)it was not reasonably practicable for the excess amount to be included in the same return as a top-up payment in relation to the same individual.

4.—(1) The individual information is—

(a)the individual’s name, and

(b)the individual’s national insurance number.

(2) Where an individual does not qualify for a national insurance number, the scheme administrator must—

(a)provide HMRC with the individual's date of birth and address in order to obtain an alternative number from them, and

(b)provide this alternative number.

5.—(1) The historic payment information is—

(a)the date of the historic payment,

(b)the amount of the historic payment that was, disregarding the relevant rectification provisions—

(i)an unauthorised member payment;

(ii)a scheme chargeable payment,

(c)the amount of the historic payment that is, taking into account the relevant rectification provisions—

(i)an unauthorised member payment;

(ii)a scheme chargeable payment, and

(d)where an event report was provided to HMRC in respect of the historic payment, the tax year for which the report was provided.

(2) Where a return seeks to recover an excess amount, the historic payment information also includes—

(a)in respect of the unauthorised payments charge—

(i)the amount that was paid to HMRC,

(ii)the date on which it was paid,

(iii)the charge reference number under which it was paid,

(iv)the revised amount of the liability to the unauthorised payments charge, taking into account the relevant rectification provisions, and

(v)the excess individual amount, and

(b)in respect of the scheme sanction charge—

(i)the amount that was paid to HMRC,

(ii)the date on which it was paid,

(iii)the charge reference number under which it was paid,

(iv)the revised amount of the liability to the scheme sanction charge, taking into account the relevant rectification provisions, and

(v)the excess scheme amount.

6.—(1) The top-up payment information is—

(a)the nature, amount and date of the top-up payment, before any tax deduction,

(b)the amount of the top-up payment that is a scheme chargeable payment,

(c)the amount of the scheme administrator’s liability, in respect of the top-up payment, to the unauthorised payments charge,

(d)the amount of the scheme administrator’s liability, in respect of the top-up payment, to the scheme sanction charge, and

(e)the amount of the top-up payment that was paid to the individual, after any tax deduction.

(2) In this paragraph “tax deduction” has the meaning given in regulation 6(5).

7.—(1) The excess amount information is—

(a)whether the excess amount is an excess individual amount or an excess scheme amount,

(b)whether the excess amount is being offset or reclaimed,

(c)the amount that is being offset or reclaimed,

(d)where a top-up payment has been made in respect of the individual—

(i)the amount of repayment interest due in connection with the excess amount, and

(ii)if regulation 8(2) does not apply, the amount of that repayment interest which, when added to the excess amount, exceeds the amount of the relevant charge in paragraph 6(1)(c) or (d), and

(e)where the excess amount is included by virtue of the condition in regulation 7(6)(b) being met, particulars of why it was not reasonably practicable for the excess amount to be included in the same return as a top-up payment that relates to the same individual.

(2) Where an excess amount is being reclaimed and a relevant charge was included in an earlier return, the excess amount information also includes—

(a)the date of the earlier return, and

(b)the top-up payment information in paragraph 6 contained in the earlier return in respect of each top-up payment that gave rise to the relevant charge.

8.  The individual calculation is a calculation showing, in respect of each top-up payment returned under paragraph 6 or 7(2)—

(a)the amount of the scheme administrator’s liability to the unauthorised payments charge,

(b)less—

(i)the total of any excess individual amounts that are being offset or reclaimed under paragraph 7(1)(c) in relation to that top-up payment, and

(ii)the total of any amounts of repayment interest, in respect of those amounts, returned under paragraph 7(1)(d)(i).

9.  The scheme administrator calculation is a calculation showing, in respect of each top-up payment returned under paragraph 6 or 7(2)—

(a)the amount of the scheme administrator’s liability to the scheme sanction charge,

(b)less—

(i)the total of any excess scheme amounts that are being offset or reclaimed under paragraph 7(1)(c) in relation to that top-up payment, and

(ii)the total of any amounts of repayment interest, in respect of those amounts, returned under paragraph 7(1)(d)(i).